Case Number of the immediately preceding lawsuit
Seoul Administrative Court 201Guhap43072 (20 April 2012)
Case Number of the previous trial
Cho High Court Decision 201Do2433 (No. 21, 2011)
Title
The tax disposition is legitimate as a honorarium received in the purport of the case in relation to administrative affairs or provision of services.
Summary
(1) The "compensation" under the Income Tax Act should be determined by comprehensively considering the following: (a) the money and valuables paid in the meaning of a case in connection with administrative affairs or provision of services; and (b) the motive and purpose of receiving money and valuables; (c) relationship with the other party; and (d) the amount that the plaintiff received as the meaning of a case in connection with administrative affairs or provision of services; and (e) the tax disposition
Cases
2012Nu13049 Revocation of Disposition of Imposing global income tax, etc.
Plaintiff and appellant
XX Kim
Defendant, Appellant
Head of Seocho Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 201Guhap43072 decided April 20, 2012
Conclusion of Pleadings
October 18, 2012
Imposition of Judgment
November 8, 2012
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of global income tax of KRW 000 on April 25, 201 against the plaintiff on April 201.
Reasons
The reason for the judgment of the first instance is reasonable, and therefore, it is accepted as the reason for the judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act (Provided, That the 5th judgment of the first instance is corrected as the "GangA" from the "GangA.
The plaintiff's appeal is dismissed for lack of reason.